税制改革和国有商业银行资本充足率的内源性提升

Tax reform and state commercial bank capital abundance rate's endogenesis improvement

金融部门被认为是现代市场经济的枢纽和命脉,其效率水平会对整个经济的效率水平产生基础性影响。资本充足率是衡量银行抵御风险能力和稳健性的重要指标,我国国有商业银行资本充足率状况不容乐观。税收作为国家主要政策手段,是金融发展的重要制度因素。文章从税制改革角度,探讨提升国有商业银行资本充足率的问题。

Financial Department is regarded as the hub and lifeline of modern market economy.Its efficient rate will exert basic influence on the efficiency of the whole economy.Sufficient rate of capital is an important index to measure the risk-resistant ability and stability of a bank.It is not optimistic about the sufficient rate of capital in the state-owned commercial bank in china.Taxation,as a policy of the state,is an important system for financial development.This article discusses how to raise the sufficient rate of capital in the state-owned commercial bank from a perspective angle of tax system reform.